Understanding and adhering to tax deadlines is crucial for individuals and businesses operating in Ireland. This guide provides a comprehensive overview of the key tax deadlines to help you stay compliant and avoid penalties.

1. Personal Tax Deadlines

Pay As You Earn (PAYE)

• Monthly/Quarterly Filing: Employers must file PAYE returns by the 23rd of each month (or quarter if applicable).
• Annual Return (Form P35): Due by February 15th of the following year. This form has been replaced by monthly/quarterly returns under PAYE modernisation since January 1.

2. Corporate Tax Deadlines

Corporation Tax

• Preliminary Tax: Large companies (with tax liabilities over €200,000) must pay in two installments – the first by the 23rd of the sixth month of the accounting period and the second by the 23rd of the eleventh month. Small companies pay a single installment by the 23rd of the eleventh month.
• Final Tax Payment: Due by the 21st day of the ninth month after the end of the accounting period.
• Corporation Tax Return (Form CT1): Due by the 21st day of the ninth month after the end of the accounting period.

3. Value Added Tax (VAT) Deadlines

• Bi-Monthly: Due by the 19th of the month following the end of the VAT period.
• Annual VAT Return (VAT 3): Small businesses with turnover below €3 million may opt for annual filing, due by January 23rd of the following year.

4. Capital Gains Tax (CGT) Deadlines

Payment Dates: Gains made from January to November are due by December 15th of the same year. Gains made in December are due by January 31st of the following year.

• Annual Return: Included in the self-assessment tax return (Form 11) due by October 31st.

Companies

• Payment and Reporting: Gains are reported and paid with the corporation tax return (Form CT1), due by the 21st day of the ninth month after the accounting period.

Staying on top of tax deadlines is essential for avoiding penalties and interest charges. Utilizing online services such as ROS can provide extended deadlines and facilitate timely filing and payments.

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